Tamar Co. manufactures a single product in one department. All direct materials are added at the beginning of the manufacturing process. Conversion costs are added evenly throughout the process. During May, the company completed and transferred 28,200 units of product to finished goods inventory. Its 4,200 units of beginning work in process consisted of $21,000 of direct materials and $275,940 of conversion costs. It has 3,000 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $634,200 of direct material costs and $2,631,060 of conversion costs were charged to production.

Total costs to account for s of beginning work in process incurred this period Total costs to account for Total costs accounted for Difference due to rounding cost/unit Units to account for Beginning work in process inventory units Units started this period Total units to account for Total units accounted for Units completed and transferred out Ending work in process units Total units accounted for ivalent units of production (EUP)-weighted average method EUP % Materials EUP-Materials 96 Conversion completed and transferred out nding work in process units Total units t per equivalent unit of production Materials incurred this period s of beginning work in process Total costs Costs Costs Equivalent units of production Cost per equivalent unit of production Total costs a Cost of units transferred out: EUP EUP Cost per EUP EUP Total cost Direct materials Total costs transferred out Costs of ending work in process Cost per EUP EUP Total cost Direct materials 0.00 5 0.00 Total cost of ending work in process Total costs accounted for